Purpose: The purpose of the study is to compare and evaluate Earnings Management in Tunisia and Iraq.   Theoretical framework: Earnings Management is an important topic that has been studied by a significant number of researchers, as well as those who are interested in the accounting profession. Earnings Management has gotten a lot of attention from academics, professionals, and other interested parties in recent years (e.g. Kliestik et al., 2020; Rahman et al., 2021; Gamra &Ellouze, 2021)   Design/methodology/approach: The sample includes ten banks listed on the Bourse of Tunisia and Iraq Stock Exchanges for the year 2017. We have used a model of Kothari et al., (2005) as a tool to measure Earnings Management in both mark

Applying a well-performing heat exchanger is an efficient way to fortify the relatively low thermal response of phase-change materials (PCMs), which have broad application prospects in the fields of thermal management and energy storage. In this study, an improved PCM melting and solidification in corrugated (zigzag) plate heat exchanger are numerically examined compared with smooth (flat) plate heat exchanger in both horizontal and vertical positions. The effects of the channel width (0.5 W, W, and 2 W) and the airflow temperature (318 K, 323 K, and 328 K) are exclusively studied and reported. The results reveal the much better performance of the horizontal corrugated configuration compared with the smooth channel during both melti

This paper deals with a dilapidated urban part with a proposal to renew it and return it to the life cycle of the city, as in the neighborhood of Al-Mdawar, adjacent to the port of Beirut. It discusses the challenges and the need for renewal, the causes of urban deterioration, the urban development approach and the history of the regulations applied to Beirut, In the studied area. It also proposes solutions to improve its lifestyle based on urban planning tools and design to achieve people's aspirations, preserve identity and rearrange its integration with the Beirut central district area.

The present research deals with the study of the symmetries of the design of interior spaces in fast food restaurants in terms of formality as it is an important element and plays a direct role in the spatial configuration, which is designed in both of its performance, aesthetic and expressive aspects. Since the choice of shapes is a complex subject that has many aspects imposed by functional and aesthetic correlations, the problem of the research is represented by the following question: (To what extent can the symmetries of the interior design be used in the spaces of fast food restaurants?)
The research acquires its importance by contributing to the addition of knowledge to researchers, scholars, companies and the specialized publ

This study examines the opportunity presented by the COVID-19 pandemic for city planners and leaders to learn from the crisis and build resilient cities with long-term societal, economic, and environmental resilience against future disasters. The research focuses on the relationship between urban planning and policies and the extent of their resilience, particularly in response to pandemic-related disasters. The study evaluates the ability of the city of Baghdad to respond to the pandemic and identifies gaps in its resilience. The study uses the scorecard measurement instrument to examine the disaster resilience of cities, with a focus on governance and financial capability, disaster planning and preparedness, and disaster response

DBN Rashid, International Journal of Development in Social Sciences and Humanities, 2020

Zinc sulfide(ZnS) thin films of different thickness were deposited on corning glass with the substrate kept at room temperature and high vacuum using thermal evaporation technique.the film properties investigated include their absorbance/transmittance/reflectance spectra,band gap,refractive index,extinction coefficient,complex dielectric constant and thickness.The films were found to exhibt high transmittance(59-98%) ,low absorbance and low reflectance in the visible/near infrared region up to 900 nm..However, the absorbance of the films were found to be high in the ultra violet region with peak around 360 nm.The thickness(using optical interference fringes method) of various films thichness(100,200,300,and 400) nm.The band gap meas